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        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>NMAA BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR INCOME TAX POSITIONS TAKEN. THEREFORE, MANAGEMENT HAS NOT IDENTIFIED ANY UNCERTAIN INCOME TAX POSITIONS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>ORGANIZATIONAL HIGHLIGHTS --SANTA FE COMMUNITY FOUNDATION PION AWARD RESILIENCY AWARD: NMAA WAS HONORED TO RECEIVE A PRESTIGIOUS AWARD FROM THE SANTA FE COMMUNITY FOUNDATION (SFCF). THE SFCF DESCRIBED THE AWARD. "THE RESILIENCY AWARD HONORS AN ORGANIZATION THAT BUILDS THE RESILIENCE OF PEOPLE AND COMMUNITIES MOST VULNERABLE TO EMERGENCIES, SUCH AS NATURAL DISASTERS, PUBLIC HEALTH CRISES, AND SYSTEMIC INJUSTICES. THE NEW MEXICO ACEQUIA ASSOCIATION ENHANCES THE RESILIENCE OF OUR REGION BY PROTECTING OUR WATER AND ACEQUIAS, GROWING HEALTHY FOOD FOR FAMILIES AND COMMUNITIES, AND HONORING OUR CULTURAL HERITAGE. FOLLOWING 2022'S DEVASTATING WILDFIRES, THE ASSOCIATION HAS WORKED TIRELESSLY TO RESTORE NORTHERN NEW MEXICO'S DAMAGED ACEQUIA SYSTEMS." --INFRASTRUCTURE PLANNING AND DISASTER RECOVERY: THE NMAA BUILT GREATER CAPACITY TO RESPOND TO THE INCREASING DEMAND FOR ACEQUIA INFRASTRUCTURE IMPROVEMENTS STATEWIDE AND ALSO ESTABLISHED A NEW PROGRAM DEDICATED TO DISASTER RECOVERY. NMAA CONTINUED TO ASSIST DOZENS OF ACEQUIA PER YEAR WITH INFRASTRUCTURE PLANNING AS WELL AS STATE AND FEDERAL FUNDING REQUESTS. IN TERMS OF DISASTER RECOVERY, NMAA ASSISTED OVER 100 ACEQUIAS THAT WERE DESTROYED OR NEGATIVELY IMPACTED BY THE HERMIT'S PEAK CALF CANYON AND BLACK FIRE DISASTERS. THIS INCLUDED DEVELOPING COLLABORATIVE RELATIONSHIPS WITH FEDERAL AND STATE AGENCIES, PROVIDING DETAILED AND HIGHLY SPECIALIZED TECHNICAL ASSISTANCE TO ACEQUIAS, AND PROBLEM-SOLVING WITH ACEQUIAS AND AGENCY PARTNERS TO NAVIGATE THE VARIOUS DISASTER ASSISTANCE PROGRAMS. THIS ALSO INCLUDED ADVOCACY FOR ACEQUIAS IN THE VARIOUS ADMINISTRATIVE PROCESSES TO FACILITATE EFFECTIVE DISASTER RECOVERY SUPPORT AND FOR ENSURING THAT STATE COST SHARE FUNDS WERE IN PLACE TO LEVERAGE FEDERAL DISASTER PROGRAMS. COMMUNITY EDUCATION AND TECHNICAL ASSISTANCE: THE NMAA CONTINUED TO PROVIDE VITAL SERVICES TO THE ACEQUIA COMMUNITY IN THE AREAS OF ACEQUIA GOVERNANCE, WATER RIGHTS, AND ACCESSIBILITY OF USDA PROGRAMS FOR ACEQUIAS AND FARM/RANCH IMPROVEMENTS. NMAA ASSISTED APPROXIMATELY 400 ACEQUIAS WITH GOVERNANCE AS WELL AS DOZENS OF ACEQUIAS, FARMERS, AND RANCHERS WITH FEDERAL AGRICULTURE PROGRAMS. NMAA ALSO HELD NUMEROUS COMMUNITY-BASED MEETINGS AND WORKSHOPS WITH HUNDREDS OF PARTICIPANTS. NMAA ADDED ADDITIONAL PROGRAMMATIC CAPACITY IN 2023 FOR THE ACEQUIA GOVERNANCE PROJECT AND THE FARMER/RANCHER OUTREACH PROJECT. --YOUTH EDUCATION: NMAA GREW OUR PROGRAMMING IN 2023 AIMED AT STRENGTHENING THE NEXT GENERATION OF ACEQUIA LEADERS. OUR PROGRAMS FOCUSED ON CLASSROOM PRESENTATIONS, YOUTH LEADERSHIP DEVELOPMENT THROUGH OUR ACEQUIA YOUTH LEADERSHIP INSTITUTE (YLI), AND OUR SEMBRANDO SEMILLAS PROGRAM FOR YOUNG CHILDREN. THE PROGRAM REACHED HUNDREDS OF STUDENTS THROUGH SCHOOL- AND COMMUNITY-BASED PRESENTATIONS. --CULTURAL EVENTS: AN IMPORTANT ASPECT OF NMAA'S MISSION IS TO HONOR AND CELEBRATE THE CULTURAL HERITAGE OF ACEQUIAS. IN 2023, NMAA CONVENED THE ANNUAL CONGRESO DE LAS ACEQUIAS FEATURING AN ART CONTEST, CEREMONIAL BLESSING, MUSIC, AND THEATER. ADDITIONALLY, NMAA CONVENED CULTURAL EVENTS SUCH AS OWINGEH TAH/COMMUNITIES AND SEEDS WITH THE NM FOOD AND SEED SOVEREIGNTY ALLIANCE AND A WATER BLESSING FOR THE FEAST OF SAN ISIDRO WITH THE CHIMAYO CULTURAL MUSEUM. ACEQUIA GOVERNANCE PROJECT (CONTINUED PART III 4A): THE PURPOSE OF THE ACEQUIA GOVERNANCE PROJECT IS TO PROTECT THE WATER RIGHTS AND AGRICULTURAL LANDS OF ACEQUIA COMMUNITIES BY STRENGTHENING THE CAPACITY OF ACEQUIAS AND COMMUNITY DITCHES TO PROTECT HISTORIC ACEQUIA WATER RIGHTS AND TO MANAGE WATER FOR THE BENEFIT OF THEIR RESPECTIVE COMMUNITIES. THIS PROJECT UTILIZES A CULTURALLY APPROPRIATE APPROACH TO COMMUNITY EDUCATION. THIS INCLUDES ONE-ON-ONE TECHNICAL ASSISTANCE AND COMMUNITY-BASED WORKSHOPS, IN ADDITION TO CREATING EDUCATIONAL MATERIALS UPDATED PERIODICALLY BASED ON LESSONS LEARNED IN THE FIELD. OVER THE COURSE OF THE YEAR THE NMAA TEAM ASSISTED 450 ACEQUIAS AND COMMUNITY DITCHES IN 20 COUNTIES WITH A WIDE RANGE OF NEEDS RELATED TO ACEQUIA GOVERNANCE. THESE INCLUDED WATER RIGHTS, LEGAL COMPLIANCE, FINANCIAL COMPLIANCE, EASEMENTS, INFRASTRUCTURE FUNDING, BYLAWS AND OTHER MATTERS. THESE SERVICES RESULTED IN IMPROVED WATER MANAGEMENT, CONFLICT RESOLUTION, PROTECTION OF WATER RIGHTS AND FARMLAND, AND STRONGER COMMUNITY-BASED WATER GOVERNANCE. --WATER TRANSFERS: NMAA CONTINUES TO WORK WITH ACEQUIAS ON PROTECTING LOCAL WATER AS A COMMUNITY RESOURCE BY ASSISTING ACEQUIAS IN THE REGULATION OF WATER TRANSFERS. IN 2023, NMAA PROVIDED TECHNICAL ASSISTANCE TO TWO ACEQUIAS IN IMPLEMENTING STATE LAWS AND THEIR BYLAWS TO RENDER DECISIONS ON WATER TRANSFER APPLICATIONS. THE NMAA TEAM ALSO PROVIDED ASSISTANCE TO 15 ACEQUIAS ON VARIOUS ASPECTS OF THE WATER TRANSFER PROCESS. ASSISTANCE TO ACEQUIAS ON WATER TRANSFERS IS AN INTENSIVE PROCESS THAT INCLUDES RESEARCH, COMPLIANCE WITH STATE LAWS SUCH AS THE OPEN MEETINGS ACT, AND ASSISTANCE WITH ANALYSIS AND WRITING OF A DECISION BY THE ACEQUIA ON THE WATER TRANSFER APPLICATION. --WATER TRANSFER TRACKER: NMAA CONTINUED TO PROVIDE A TRACKING TOOL TO MONITOR WATER TRANSFERS STATEWIDE. THIS INVOLVES DOWNLOADING DATA ON ALL WATER TRANSFER AND WATER LEASE APPLICATIONS POSTED ON THE OSE WEBSITE AND ORGANIZING THE DATA INTO A SEARCHABLE LIST OF APPLICATIONS. THE LIST CAN BE USED AS A TOOL TO MONITOR TRENDS STATEWIDE OR REGIONALLY REGARDING WATER TRANSFERS AND WATER LEASES. NMAA ALSO STARTED PROVIDING WRITTEN NARRATIVE SUMMARY REPORTS FOR EACH MONTH, IDENTIFYING TRENDS IN WATER USE AND OSE APPLICATION PROCESSES. EACH MONTH, THE NMAA TEAM USES THE DATA TO CREATE AN EASY-TO-READ CHART THAT CAN BE USED FOR NOTIFYING COMMUNITIES THAT ARE POTENTIALLY IMPACTED AND TO CONDUCT ANALYSIS, ALONG WITH AN EXCEL SHEET OF ALL APPLICATIONS NOTICED FOR THE MONTH AND AN ASSOCIATED WRITTEN NARRATIVE SUMMARY REPORT. --BYLAWS: ACEQUIAS ARE REQUIRED IN NEW MEXICO STATUTES TO HAVE BYLAWS AS GOVERNING DOCUMENTS. BYLAWS MUST MEET CERTAIN LEGAL REQUIREMENTS WHILE ALSO DOCUMENTING CUSTOMARY PRACTICES OF THE ACEQUIA. THE NMAA PROVIDES ASSISTANCE TO ACEQUIAS ON BYLAWS TO ENSURE THAT THEY COMPLY WITH STATE LAW AND THAT THEY REFLECT THE OPERATION OF THE ACEQUIA. THIS IS DONE THROUGH ONE-ON-ONE ASSISTANCE WITH ACEQUIA OFFICIALS, ATTENDING ACEQUIA MEETINGS AS NEEDED, AND DRAFTING LANGUAGE. IT CAN TAKE SEVERAL MONTHS TO COMPLETE A DRAFT. IN 2023, NMAA COMPLETED THREE BYLAWS AND HAD OVER A DOZEN OF ACEQUIA BYLAWS IN PROGRESS THAT ARE IN SOME STAGE OF DRAFTING AND APPROVAL BY THE ACEQUIA. NMAA WORKED WITH A NUMBER OF ACEQUIAS THROUGHOUT THE YEAR, PROVIDING OUR BYLAWS TEMPLATE, REVIEWING UPDATES, AND SUPPORTING ACEQUIAS TO INTERPRET AND UNDERSTAND THEIR BYLAWS. --ACEQUIA INFRASTRUCTURE: INFRASTRUCTURE IMPROVEMENTS ENSURE ACEQUIAS CAN DELIVER WATER TO IRRIGATORS, AND SUPPORT ACEQUIAS IN ADAPTING TO INTENSIFYING DROUGHTS AND DAMAGING FLOODS. IN 2023 NMAA ASSISTED OVER 100 ACEQUIAS WITH INFRASTRUCTURE CAPITAL IMPROVEMENT PLANS, CAPITAL OUTLAY REQUESTS, AND APPLICATIONS FOR THE ACEQUIA AND COMMUNITY DITCH INFRASTRUCTURE FUND. TECHNICAL ASSISTANCE INCLUDED SUPPORT WITH COST ESTIMATES, ASSISTANCE WITH FINANCIAL COMPLIANCE, AND GOVERNANCE DOCUMENTS SUCH AS BYLAWS. ACEQUIAS RELY ON NMAA'S COMPREHENSIVE ASSISTANCE TO ACCESS AND IMPLEMENT FUNDING FOR VITAL INFRASTRUCTURE. --EDUCATION AND OUTREACH: NMAA ATTENDED A NUMBER OF REGIONAL ACEQUIA ASSOCIATION MEETINGS INCLUDING QUESTA AREA ACEQUIAS, POJOAQUE VALLEY REGIONAL ACEQUIA ASSOCIATION, LAS NUEVE ACEQUIAS DEL RIO GRANDE, TAOS VALLEY ACEQUIA ASSOCIATION WHO WE COORDINATED CLOSELY AND EXTENSIVELY WITH IN ADDRESSING VARIOUS DEVELOPMENT CONCERNS, AND THE RIO CHAMA ACEQUIA ASSOCIATION, COORDINATING WITH THEM ON ITEMS SUCH AS AN INFRASTRUCTURE TOUR OF THE RIO CHAMA WITH A NM CONGRESSWOMAN AND THE ARMY CORP OF ENGINEERS. --ACEQUIA LEGAL SERVICES. THE PURPOSE OF THE ACEQUIA LEGAL SERVICES PROGRAM IS TO PROVIDE LEGAL CONSULTATION AND ADVICE, BRIEF SERVICE AND EXTENDED REPRESENTATION TO ACEQUIAS AND COMMUNITY DITCHES AND THEIR ELECTED OFFICERS. DURING 2023, THE NMAA PROVIDED LEGAL ASSISTANCE TO ACEQUIAS ON A VARIETY OF WATER RIGHT MATTERS. THIS INCLUDED SUPPORT FOR MEDIATION DURING THE ADMINISTRATIVE HEARING PROCESS ON PROTESTS TO WATER RIGHT APPLICATIONS BEFORE THE STATE ENGINEER. NMAA ALSO PROVIDED LEGAL REPRESENTATION TO TWO REGIONAL ACEQUIA ASSOCIATIONS IN THEIR RESPECTIVE WATER RIGHT ADJUDICATION LAWSUITS. NMAA ASSISTED WITH NEGOTIATIONS, LITIGATION, OUTREACH, RESEARCH, AND MEETING COORDINATION. IN ADDITION TO EXTENDED REPRESENTATION, DURING 2023 NMAA PROVIDED LEGAL ASSISTANCE IN THE FORM OF ADVICE AND BRIEF SERVICE TO OVER 100 DIFFERENT ACEQUIAS ON VARIOUS GOVERNANCE ISSUES RANGING FROM EASEMENT PROTECTION TO COLLECTION OF ASSESSMENTS TO ASSISTANCE WITH WATER TRANSFERS. ACEQUIA DISASTER RECOVERY PROJECT: THE PURPOSE OF THE ACEQUIA DISASTER RECOVERY PROJECT IS TO RESTORE THE FUNCTION AND FLOW OF ACEQUIAS FOLLOWING FIRE AND FLOOD DISASTERS BY PROVIDING COMMUNITY EDUCATION AND TECHNICAL ASSISTANCE. IN 2023, NMAA CONTINUED ITS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERSHIP CONSISTS OF A FEDERATION OF REGIONAL DELEGATIONS THAT COME FROM TWO TYPES OF REGIONS IN NEW MEXICO: TYPE 1 - HAS AN ESTABLISHED REGIONAL ACEQUIA ASSOCIATION THAT NAME DELEGATES WHO REMAIN IN PLACE UNTIL THE REGIONAL ACEQUIA ASSOCIATION NAMES NEW DELEGATES. TYPE 2 - DOES NOT HAVE AN ESTABLISHED REGIONAL ACEQUIA ASSOCIATION BUT ARE RECOGNIZED FOR PURPOSES OF REPRESENTATION WHOSE TERM IS ONE YEAR. BOTH TYPES REPRESENT THE NMAA AS MEMBERS OF THE CONGRESO DE LAS ACEQUIAS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERS DESCRIBED IN QUESTION 6, MEMBERS OF THE CONGRESO DE LAS ACEQUIAS, MEET MINIMALLY FOR AN ANNUAL BOARD MEETING TO PASS RESOLUTIONS, APPROVE BYLAW CHANGES, AND ELECT THE EXECUTIVE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERS OF THE CONGRESO DE LAS ACEQUIAS MEET MINIMALLY FOR AN ANNUAL BOARD MEETING TO PASS RESOLUTIONS, APPROVE BYLAW CHANGES, AND ELECT THE EXECUTIVE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A SPECIAL MEETING OF THE BOARD OF DIRECTORS IS CALLED BY THE CHAIR. THE REPORT IS REVIEWED BY THE FULL BOARD OF DIRECTORS AND MAY BE APPROVED BY A MAJORITY VOTE FOR SUBMITTAL TO THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>UPDATED CONFLICT OF INTEREST DOCUMENTS ARE OBTAINED ANNUALLY, ANY MATERIAL CHANGES IN THE CIRCUMSTANCES ARE REQUIRED TO BE DISCLOSED PROMPTLY THROUGH AN AMENDED DISCLOSURE STATEMENT, AND AT EACH MEETING OF THE BOARD OF DIRECTORS, THERE IS A REVIEW OF RECENT DISCLOSURES FOR BOARD CONSIDERATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>AS PART OF THE PERFORMANCE EVALUATION PROCESS BY THE BOARD OF DIRECTORS, MEMBERS OF THE BOARD RESEARCHED AND PROVIDED DATA ON EXECUTIVE DIRECTOR COMPENSATION FOR SIMILAR NON-PROFIT ORGANIZATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS, POLICIES AND FINANCIAL INFORMATION ARE AVAILABLE UPON REQUEST AT THE ORGANIZATIONS OFFICE LOCATION. THE DOCUMENTS ARE ALSO AVAILABLE ON THE NM SECRETARY'S OF STATE'S WEBSITE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>DISASTER RECOVERY PROF 244,023 0 0 PROJECT OUTREACH-PROFESSIONAL 30,162 896 226 PROJECT OUTREACH-PROFESSIONAL 95,433 0 0 PROJECT OUTREACH-PROFESSIONAL 11,501 0 0 TOTAL 381,119 896 226</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>